Abbott Laboratories (ABT)

Cash Flow Statement
Quarterly Data

Difficulty: Beginner

The cash flow statement provides information about a company’s cash receipts and cash payments during an accounting period, showing how these cash flaws link the ending cash balance to the beginning balance shown on the company’s balance sheet.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

Abbott Laboratories, consolidated cash flow statement (quarterly data)

US$ in millions

	3 months ended	Jun 30, 2019		Mar 31, 2019		Dec 31, 2018		Sep 30, 2018		Jun 30, 2018		Mar 31, 2018		Dec 31, 2017		Sep 30, 2017		Jun 30, 2017		Mar 31, 2017		Dec 31, 2016		Sep 30, 2016		Jun 30, 2016		Mar 31, 2016		Dec 31, 2015		Sep 30, 2015		Jun 30, 2015		Mar 31, 2015		Dec 31, 2014		Sep 30, 2014		Jun 30, 2014		Mar 31, 2014
	Net earnings (loss)
	Depreciation
	Amortization of intangible assets
	Share-based compensation
	Impact of currency devaluation
	Amortization of inventory step-up
	Gain on sale of businesses
	Mylan N.V. equity investment adjustment
	Gain on sale of Mylan N.V. shares
	Net loss on extinguishment of debt
	Trade receivables
	Inventories
	Other, net
	Adjustments to reconcile net earnings (loss) to net cash from (used in) operating activities
	Net cash from (used in) operating activities
	Acquisitions of property and equipment
	Acquisitions of businesses and technologies, net of cash acquired
	Proceeds from business dispositions
	Proceeds from the sale of Mylan N.V. shares
	(Purchases) sales of other investment securities, net
	Other
	Net cash (used in) from investing activities
	Net borrowings (repayments) of short-term debt and other
	Proceeds from the issuance of long-term debt
	Repayments of long-term debt
	Payment of bridge financing fees
	Purchase of Alere preferred stock
	Payment of contingent consideration
	Purchases of common shares
	Proceeds from stock options exercised
	Dividends paid
	Net cash from (used in) financing activities
	Effect of exchange rate changes on cash and cash equivalents
	Net increase (decrease) in cash and cash equivalents

Cash flow statement item	Description	The company
Net cash from (used in) operating activities	Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.	Abbott Laboratories’s net cash from (used in) operating activities declined from Q4 2018 to Q1 2019 but then slightly increased from Q1 2019 to Q2 2019.
Net cash (used in) from investing activities	Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.	Abbott Laboratories’s net cash (used in) from investing activities increased from Q4 2018 to Q1 2019 but then declined significantly from Q1 2019 to Q2 2019.
Net cash from (used in) financing activities	Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.	Abbott Laboratories’s net cash from (used in) financing activities increased from Q4 2018 to Q1 2019 and from Q1 2019 to Q2 2019.

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Abbott Laboratories (ABT)

Cash Flow StatementQuarterly Data

Cash Flow Statement
Quarterly Data